I received a letter from HMRC asking for details of my profits from sales on eBay. I was an eBay seller from 2019 to 2021. My estimated profit for 2018/19 was £3,364, for 2019/20 was £7,325, and for 2020/21 was £553. I have not traded since April 2021. Should I have completed a self-assessment return during this time? 

Arthur Weller replies  

You should have completed a self-assessment tax return for 2018/19 and for 2019/20 since your eBay income for the year exceeded £1,000. If this was your only income for the year, your income tax personal allowance would have covered this income, and there would be no income tax to pay.